Indiana Code > Title 6 > Article 1.1 > Chapter 8.2 – Credit for Railroad Car Maintenance and Improvements


§ 6-1.1-8.2-1	“Qualified expenditures” defined
§ 6-1.1-8.2-2	“Taxpayer” defined
§ 6-1.1-8.2-3	“Tax liability” defined
§ 6-1.1-8.2-4	Entitlement to credit
§ 6-1.1-8.2-5	Determination of amount of credit
§ 6-1.1-8.2-6	Filing expenditure statement

qualified expenditures: means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer. See Indiana Code 6-1.1-8.2-1
tax liability: means a railcar company's tax liability under Indiana Code 6-1.1-8.2-3
taxpayer: means a railcar company (as defined by Indiana Code 6-1.1-8.2-2
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5